Decision - CIPFA Code of Practice for the Governance of Internal Audit in UK Local Government

Brighton and Hove Audit, Standards & General Purposes Committee Decided 25 Nov 2025 for determination GET /api/coverage

Decision maker

Audit, Standards & General Purposes Committee

Report author

Carolyn Sheehan

Published

26 Nov 2025

Reference

7536

As published

the council's own words, unedited

To update the Committee on the new Code of Practice for the Governance of Internal Audit in UK Local Government (the Code) and to report on the results of Brighton and Hove City Council's self-assessment against it, along with any actions arising.

RESOLVED – That the Audit, Standards, and General Purposes Committee considered and approve the following: 1) The results of the self-assessment against the new Code 2) The action plan developed in response to that self assessment.

Parsed from the document

gpt-5.6-luna-2026-07-09 · 1791/756 tokens · 7810ms · parsed 8 Sep 2026 11:43

Everything below was read out of a PDF by a model It is useful and it is not authoritative. The document it came from is linked in the rail, and where the two disagree the document is right.

The report updates the Committee on the new CIPFA Code of Practice and Brighton & Hove City Council’s self-assessment against it. The Council generally conforms with the Code, with two actions to be completed by the end of 2025/26 and reported back in June 2026.

Recommendation

That the Committee considers the report and Appendix 1 and approves the results of the self-assessment against the new Code and the action plan developed in response.

Financial impact

None stated; the report says there are no direct financial implications.

Ward affected

city-wide

Decision maker

Audit, Standards and General Purposes Committee

Date in document

25 Nov 2025

Stakeholders named

parsed

Brighton & Hove City CouncilAudit, Standards and General Purposes CommitteeCIPFAInternal Audit function

Next steps

parsed

Address the requirement to explain compliance with the new Code in the 2025/26 Annual Governance Statement.
Include the audit committee’s conclusions on the effectiveness of Internal Audit in its annual report to those charged with governance.
Management will work with the audit committee to implement the actions by the end of 2025/26.
A report on the effectiveness of the Internal Audit function will be presented to the Audit, Standards and General Purposes Committee in June 2026.

Precedents

not built

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